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2022-06-30 07681058 dpl-frs:Item12 2021-07-01 2022-06-30 07681058 dpl-frs:Item12 2021-06-30 07681058 dpl-frs:Item12 2022-06-30 07681058 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 07681058 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 07681058 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 07681058 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 07681058 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 07681058 1 2021-07-01 2022-06-30 07681058 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 07681058
Twilko Management Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
A2G Accountants Ltd
The Courtyard
Oakwood Park Business Centre
Fountains Road Bishop Thornton
Harrogate, North Yorkshire
HG3 3BF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07681058
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,920 5,225
3,920 5,225
CURRENT ASSETS
Debtors 5 16,871 18,746
Cash at bank and in hand 817 2,091
17,688 20,837
Creditors: Amounts Falling Due Within One Year 6 (3,188 ) (4,973 )
NET CURRENT ASSETS (LIABILITIES) 14,500 15,864
TOTAL ASSETS LESS CURRENT LIABILITIES 18,420 21,089
Creditors: Amounts Falling Due After More Than One Year 7 (4,515 ) (6,072 )
NET ASSETS 13,905 15,017
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 13,805 14,917
SHAREHOLDERS' FUNDS 13,905 15,017
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Tanya Wilkinson
Director
15/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Twilko Management Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07681058 . The registered office is The Courtyard, Oakwood Park Business Centre , Fountains Road, Bishop Thornton , Harrogate , North Yorkshire , HG3 3BF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 21,313 1,942 23,255
As at 30 June 2023 21,313 1,942 23,255
Depreciation
As at 1 July 2022 16,703 1,327 18,030
Provided during the period 1,152 153 1,305
As at 30 June 2023 17,855 1,480 19,335
Net Book Value
As at 30 June 2023 3,458 462 3,920
As at 1 July 2022 4,610 615 5,225
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 16,871 18,746
16,871 18,746
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 66 2,519
Corporation tax 1,862 1,194
Accruals and deferred income 1,260 1,260
3,188 4,973
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 4,515 6,072
4,515 6,072
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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